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SM ISO690:2012 LAPIŢKAIA, Ludmila, LEAHOVCENCO, Alexandru. Features of auditing digital assets in accordance with AICPA requirements. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness, 24-25 septembrie 2021, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Vol.3, pp. 109-114. ISBN 978-9975-155-60-1. DOI: https://doi.org/10.53486/9789975155663.12 |
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30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness Vol.3, 2022 |
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Conferința "30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness" Chişinău, Moldova, 24-25 septembrie 2021 | ||||||
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DOI:https://doi.org/10.53486/9789975155663.12 | ||||||
CZU: 657.6:[657.41:004.738.5] | ||||||
JEL: M42 | ||||||
Pag. 109-114 | ||||||
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Rezumat | ||||||
The rapid development of digital technologies has led to the emergence of various types of financial digital assets. As a result of a number of features of operations with digital assets, certain opportunities for money laundering have arisen. Thus, there is an urgent need to conduct an audit of the financial statements of enterprises that work with digital assets. When conducting an audit, it is necessary to take into account the specifics of the definition and recognition of digital assets, the order of their reflection in the accounting, the regulatory regulation of digital assets, which may vary in different jurisdictions. This article analyzes the main areas of digital asset audit and provides suggestions for high-quality audit. |
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Cuvinte-cheie audit, digital assets, financial instruments |
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